| Text of Recommendation | Direct the Director, Collection Policy, Small Business/Self-Employed Division, to establish Field Collection IRM procedures that prohibit field employees from taking levy action on taxpayers during the 30-calendar-day period the law provides taxpayers can elect lien CDP hearings. |
|---|---|
| Recommendation Number | 3 |
| Recommendation Status | Closed |
| Significant Recommendation | No |
| Recommendation Questioned Costs | $0 |
| Recommendation Funds for Better Use | $0 |
| Submitting OIG | |
|---|---|
| Linked Report |